Hilton Hotels Corp. v. Parish of Jefferson

BARHAM, Justice.-

This is an appeal from the district court judgment in a concursus proceeding for declaratory judgment filed by Hilton Hotels Corporation. The judgment declared that Ordinance No. 9595 of the Parish of Jefferson was unconstitutional and of no legal effect, and that Hilton and all taxpayers similarly situated should pay to the Collector of Revenue for the State of Louisiana the 41^ per cent hotel-motel occupancy tax. The suit was filed against Jefferson Parish, the Sheriff and the Director of Finance of that parish, the Louisiana Stadium and Exposition District, the Collector…